Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. $139,080 3,800 $137,000 Estimated manufactuning overhead Estimated machine-hours Actual manufacturing overhead Actual machine-hours 3,780 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. The overhead for the year was: A. $732 underapplied B. $1,348 underapplied C.$732 overapplied D. $1,348 overapplied